Title 26 — Internal Revenue CodeRelease 119-73
§261 General rule for disallowance of deductions
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE › § 261
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Title 26, §261
Internal Revenue Code — Source: USLM XML via OLRC
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
Reference
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Citation
26 U.S.C. § 261
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73